{"id":5434,"date":"2022-11-07T07:53:28","date_gmt":"2022-11-07T07:53:28","guid":{"rendered":"https:\/\/revista.isfin.ro\/?p=5434"},"modified":"2022-11-14T10:33:08","modified_gmt":"2022-11-14T10:33:08","slug":"introducing-the-esg-reporting-benefits-and-challenges","status":"publish","type":"post","link":"https:\/\/revista.isfin.ro\/en\/2022\/11\/07\/introducing-the-esg-reporting-benefits-and-challenges\/","title":{"rendered":"Introducing the ESG reporting \u2013 benefits and challenges"},"content":{"rendered":"
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Authors: Lauren\u021biu Paul Barang\u0103, Elena-Ioana \u021aanea<\/p>

Vol. 7 \u2022 No. 13 \u2022 November 2022<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Abstract<\/strong><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Sustainable finance represents an important concern of the European Union lately, having an essential role in achieving the political objectives of the European Climate Pact. It is interpreted that it supports the sustainable development of economy, simultaneously reducing the pressures on environment and taking into consideration social and governance aspects.
The scope of sustainable finance is to improve the financial sector in the context of fighting against climate changes. Considering this purpose, the ESG factors (Environmental, Social and Governance) must be considered in the decisional process regarding the investments of the financial entities, promoting long-term investments in sustainable economic activities and projects.
There are many legislative actions at the European level, transposed into national legislation or with direct applicability in Romania for determining developing sustainable economies that beneficially impact the environment and climate changes. The action plan of the European Commission regarding developing a strategy for the sustainable finance contains ten initiatives grouped into three chapters: reorienting cash flow to a more sustainable economy, including sustainability elements in risk management, encouraging transparency and long-term vision.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Keywords:<\/strong> ESG, environment, social, governance, scoring.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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JEL Classification:<\/strong> G30, G41, M14, Q50.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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DOI:<\/strong> 10.55654\/JFS.2022.7.13.14<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Authors: Lauren\u021biu Paul Barang\u0103, Elena-Ioana \u021aanea Vol. 7 \u2022 No. 13 \u2022 November 2022 View article PDF View abstract PDF Abstract Sustainable finance represents an important concern of the European Union lately, having an essential role in achieving the political objectives of the European Climate Pact. It is interpreted that it supports the sustainable development …<\/p>\n

Introducing the ESG reporting \u2013 benefits and challenges<\/span> Read More »<\/a><\/p>","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[177],"tags":[],"yoast_head":"Introducing the ESG reporting \u2013 benefits and challenges - Revista de Studii Financiare<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revista.isfin.ro\/en\/2022\/11\/07\/introducing-the-esg-reporting-benefits-and-challenges\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Introducing the ESG reporting \u2013 benefits and challenges - Revista de Studii Financiare\" \/>\n<meta property=\"og:description\" content=\"Authors: Lauren\u021biu Paul Barang\u0103, Elena-Ioana \u021aanea Vol. 7 \u2022 No. 13 \u2022 November 2022 View article PDF View abstract PDF Abstract Sustainable finance represents an important concern of the European Union lately, having an essential role in achieving the political objectives of the European Climate Pact. 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